When a person is born he is soft and supple.

When he dies he is stiff and hard

All things, including plants are soft and tender at birth.

At death they are withered and dry. 

Hence the stiff and hard are the moribund ones;

The soft and supple are the vital ones.

That is why a strong army is not victorious. 

A hardy tree gets the axe.

The hard and great are at the bottom.

The soft and supple are at the top.

Chapter 76

Tao Te Ching